The objective of this study is to identify the factors affecting business operators’ awareness on the implementation of Goods and Services Tax (GST) and the perceived issues and problems they may likely encounter with the implementation of GST in Malaysia. Questionnaires were distributed to 302 registered members (business operators) of three Chambers of Commerce in Melaka. The findings of this study show that more than 70% of the respondents are aware of the GST mechanism and issues. The majority of the respondents also agreed that to comply with GST legislations, business operators need to have sufficient knowledge on appropriate and adequate documentation thus leading to increased compliance costs.

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